PRACTICAL ADVICE ΤΟ TESTATORS AND EXECUTORS CONTAINING MUCH USEFUL INFORMATION AS TO WILLS AND TESTAMENTARY DOCUMENTS, WITH NUMEROUS EXAMPLES OF THE MANNER IN WHICH LEGACY AND ANNUITY RECEIPTS AND RESIDUARY AND ALSO INDICATING THE DUTIES OF AN EXECUTOR, FROM THE DEATH OF A TESTATOR DOWN TO THE TIME OF PREPARING AND PASSING HIS RESIDUARY ACCOUNT. AND COMPRISING THE ACT FOR THE RELIEF OF WIDOWS AND CHILDREN OF INTESTATES THE MORE IMPORTANT SECTIONS OF THE TRUSTEE RELIEF ACT; TOGETHER WITH THE SUCCESSION DUTY ACT AND TABLES, AND SEVERAL OTHER USEFUL TABLES, INCLUDING TWO ORIGINAL ONES BY WILLIAM PHIPPEN, BATH, and East Somerset. Edinburgh: PRINTED BY BALLANTYNE AND COMPANY. PREFACE. THE author thinks it well to acquaint his readers at the outset that this work is not under the patronage of any person; nor is it published with or without the sanction or permission of any governmental or other public body or individual; hence every statement it contains, both of law and figures, he, and he alone, is responsible for. The information this work contains is mainly the result of twenty-five years' active labour and experience in offices of the kind where that most invaluable of all business knowledge designated PRACTICAL alone can be obtained. All technical and legal terms have, as far as possible, been studiously avoided, and reference to cases has been purposely omitted, with a view of making the work as readable and instructive to the general public as the subjects of which it treats will admit, but at the same time none the less useful to the profession as a guide to them in the preparation of the various legacy and succession forms. Some may object to the insertion of Acts of Parliament in the text of a work. To such objectors the reply of the author is, that he has little regard for appendices; and to consign to so obscure a position such important statutes as THE ACT for the Relief of Widows and CHILDREN of Intestates,” "THE MARRIED WOMEN'S PROPERTY ACT," &c., would be to treat them with less respect than their merits demand. As to the will-forms, the author would remark that they are only of sufficient length to answer the design of his illustrations. To make a collection of precedents for wills were beyond the scope of this work; nor is he by any means certain that such would be an unmitigated boon; for as regards will-making, his opinion does not yet coincide with the sentiments of those who assert that "every man should be his own lawyer.” Beyond doubt there is oftentimes much truth in the somewhat rough legal proverb, which says that "He who acts as his own lawyer has a fool for his client." That the man who makes his own will is not at all times the best judge of his work, is evident from the mistakes made by several of the most eminent lawyers, the last remarkable instance of which is that of the late Lord Westbury-one of the greatest lawyers of the age—whose will, prepared by himself, has already been before the Court of Chancery several times, for the purpose of trying to discover the meaning of the testamentary dispositions of his lordship. As it now stands, this work is presented to the public in the strong hope and conviction that most who consult its pages will find the assistance they seek. It does not, however, pretend to contain an exhaustive catalogue of all the duties, the responsibilities, the things it may be necessary for an executor to do, or the many acts it may be desirable for him to leave undone. If the reader desires to find every possible piece of advice on such multifarious and ever-varying combinations as are involved in the two words "testators," "executors," the author would say to him, consult "Williams on Executors," a book, or rather two large volumes, containing together nearly 2000 pages, exclusive of the cases referred to therein. Whether it would be wisdom or folly for a person out of the legal profession to undertake so herculean a labour to prepare himself for nearly every testamentary combination that can arise, or whether it would be preferable for him to consult the pages of this book for ordinary guidance, and leave extraordinary subjects to be dealt with by the profession, are questions the solution of which the author must leave to the discretion of his readers. WILLIAM PHIPPEN. BATH, 1st January 1875. CONTENTS. The imperative obligation the possession of property imposes upon the owner to make a will, and the cruel disappointments and family distress which frequently result from neglect of so important a duty, How to make a will, and formalities necessary to render it valid, with remarks on charitable bequests, and the manner in which they are affected by the Statutes of Mortmain--Also how a will may be revoked, The onerous nature of the duties of an executor, and the personal and What acts an executor may perform before coming to a decision whether he will prove the will or renounce-Also as to the funeral, Describes, on the one hand, various kinds of property to which probate duty attaches, and in juxtaposition shows what property is exempt,. 23 Shows amount of duty payable on probates and administrations, accord- ing to value of property a testator or an intestate may die possessed of, 28 Contains the form of a will, inserted with the special object of further explaining what should, and what should not, be included in the Supplies instructions as to the mode of proceeding to prove the will- Whether better to be done personally or by a solicitor-And prac- tical remarks on interlineations, erasures, and alterations, Comprises the various forms of affidavits to be made prior to obtaining the grant of probate, with remarks thereon-And especially as to |